David Brown v. Ruth Johnson, Commissioner, TN Dept. of Revenue

IN THE COURT OF APPEALS OF TENNESSEE AT NASHVILLE August 8, 2001 Session DAVID BROWN v. RUTH JOHNSON, Commissioner, Tennessee Department of Revenue Appeal from the Chancery Court for Coffee County No. 99-218 John W. Rollins, Judge No. M2000-02114-COA-R3-CV - Filed September 19, 2001 Taxpayer purchased baled straw from farmers which he sold to landscapers, sales tax free. A Notice of Assessment was served on the taxpayer for the sales tax, plus penalty and interest. After payments of these amounts taxpayer filed suit for refund, challenging the assessments. The trial judge found that the sales…